instructions on how to calculate miles per gallon on your IFTA returns during the fuel tax holidays for Maryland, Georgia, and Connecticut.
Manage your license
Apply for a new Idaho IFTA License
Complete Form IMC-2, Idaho Motor Carrier Application – IFTA.
Renew your Idaho IFTA License
Request more Decals
Complete Form 3104, Idaho IFTA Request for Additional Decals.
Cancel a License
You can cancel your IFTA license if you no longer operate qualified motor vehicles in two or more IFTA jurisdictions, including Idaho.
New application
The processing fee for an Idaho IFTA license is $10. IFTA decals are 60 cents for a set of two. Two decals are required for each vehicle. The application is available online, at any Idaho Port of Entry, at the Idaho Transportation Department (ITD) Commercial Vehicle Services, or at Idaho State Tax Commission offices. Your IFTA license and decals are valid from January through December of each year.
Renewal
You must renew your IFTA license and buy new decals annually. Current license holders can submit their renewal online or use the renewal form mailed to them.
IFTA licenses expire on December 31. You can order more decals at any time during the year. The processing fee for renewing or ordering additional decals is $5 plus 60 cents per decal set. If you haven’t filed all your IFTA returns or paid all your tax due (including any penalty or interest), you won’t be able to renew.
IFTA grace period (R655)
After you’ve renewed your IFTA license, you have two months to distribute copies of your IFTA licenses and decals to your IFTA fleet vehicles. You must display your old decals and licenses during this grace period.
Early display of IFTA credentials (R630)
You don’t have to wait until after December 31 each year to put your renewal decals on your IFTA fleet vehicles. If you renew your IFTA license and receive your license and decal sets for the next year, you can put them on your IFTA fleet vehicles as early as November.
Temporary permit
A 30-day IFTA temporary decal is available if you have a current Idaho IFTA license but don’t have enough decals to place a vehicle in service immediately. The temporary decal is valid for 30 days and is vehicle-specific. Each temporary decal costs $10. Temporary decals are available at the Tax Commission offices in Boise, Monday – Friday, from 8 a.m. to 4 p.m.
Bond
You’re not normally required to post a bond if you’re a new IFTA licensee. However, we may require a bond if you don’t file your returns on time, don’t pay the fuel taxes on time, or the results of an audit show you didn’t follow other IFTA requirements.
Account identification
If your company is a corporation, S corporation, LLC, or partnership, its IFTA license number is the federal Employer Identification Number (EIN) issued to it by the Internal Revenue Service. If you’re a sole proprietor, your IFTA number will be your EIN (if you’re required to have one), or your Social Security number. All Idaho IFTA license numbers begin with “ID” (Example: ID 987654321).
Highway use fee
If you travel in Kentucky, New Mexico, New York, and Oregon you must file that jurisdiction’s highway use fee report in addition to filing your Idaho IFTA return. You’ll have to report the distance traveled by your vehicles in these jurisdictions on both the IFTA return and the jurisdiction’s highway use fee report. The fee may be in addition to the IFTA fuel use tax.
Surcharge
Indiana, Kentucky, and Virginia are jurisdictions with a surcharge. When you travel in those states, you’ll pay an additional tax when you complete your IFTA return. You’ll report any distance for these states twice and compute the additional fuel use tax. There’s no credit for tax-paid fuel purchases when computing the surcharge tax.